Conventionally, a headrest is provided in a vehicle seat, and an occupant can support his or her own head on the headrest. The headrest is provided at the upper end of a backrest, and the headrest is supported by a support structure. For example, as described in Japanese Patent No. 3475320, a tubular bracket (support receiver 3) is fixated to the frame of a backrest, and a tubular support (2) is fit into the bracket from the upper part of the bracket. Furthermore, a stay (1a) extending from a headrest (1) downward is inserted into the support (2). [Patent Publication 1]: Japanese Patent No. 3475320